E-way bills will now not be required for exempted goods (except de-oiled cake), non-GST goods and goods transported that are not considered as supplies

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The government has revised the Goods and Services Tax (GST) Rules for e-way bills, allowed Customs officers to process the refund claims of exporters and restrained advance authorisation holders who import their inputs without payment of Integrated GST (IGST) from exporting their final products on payment of IGST under refund claim. These and many more changes were brought about through notification 3/2018-Central Tax, dated January 23, that amends many provisions of the CGST Rules, 2017.

E-way bills are required to be generated where the value of consignment exceeds Rs 50,000. The ...

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